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        2003 (12) TMI 531 - AT - Customs

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        Importer's Appeal Allowed Due to Lack of Specific Reasons for Delay The importer's appeal against the Commissioner's dismissal on limitation grounds was successful. The Tribunal set aside the order and remanded the matter ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Importer's Appeal Allowed Due to Lack of Specific Reasons for Delay

                                The importer's appeal against the Commissioner's dismissal on limitation grounds was successful. The Tribunal set aside the order and remanded the matter for a hearing on merits within three months due to the lack of specific reasons for the delay in filing the appeal.


                                The importer appealed against the Commissioner's order, challenging dismissal on grounds of limitation. The appeal, filed with a delay of 25 days, lacked specific reasons for the delay. The Tribunal set aside the order, remanding the matter for a hearing on merits within three months.
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